Accounting 9706 · AS & A Level · Preparation of financial statements

Preparation of financial statements — practice question

The information available on 31 December was as follows: non-current assets with a net book value of $10000$, current assets of $5000$, provision for doubtful debts $(1500)$ and current liabilities of $(3000)$. It was then decided to lower the provision for doubtful debts to $800$. Which effects will this adjustment have on the profit for the year and on net assets?

  • Aprofit for the year decrease; net assets decrease
  • Bprofit for the year decrease; net assets increase
  • Cprofit for the year increase; net assets decrease
  • Dprofit for the year increase; net assets increase

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